Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts from individual donors
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GST on donor name displays: acknowledgement without commercial advertising is not a taxable supply when no quid pro quo exists. GST on donor nameplate displays is not leviable where the placement is a gratuitous acknowledgement by a charitable organization, lacks any business promotion of the donor, and there is no quid pro quo; inscriptions limited to expressions of gratitude or memorials therefore do not constitute a taxable supply of service.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on donor name displays: acknowledgement without commercial advertising is not a taxable supply when no quid pro quo exists.
GST on donor nameplate displays is not leviable where the placement is a gratuitous acknowledgement by a charitable organization, lacks any business promotion of the donor, and there is no quid pro quo; inscriptions limited to expressions of gratitude or memorials therefore do not constitute a taxable supply of service.
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